The tariff classification of a woman’s cardigan from Taiwan

NY E80353 April 27, 1999 CLA-2-61:RR:NC:TA:359 E80353 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Stacy Bauman Import Manager-NJ Office American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Ms. Bauman: In your letter dated April 6, 1999, on behalf of The Dress Barn, Inc., you requested a classification ruling. The submitted sample, style number 7018, is a woman’s cardigan that is constructed from 60% cotton, 40% polyester, velour corduroy-like knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a drawstring hood; long hemmed sleeves; a full front opening with a zipper closure; 2 kangaroo pockets on the front panels below the waist; and a hemmed bottom. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted: of cotton: other. The duty rate will be 18.6% ad valorem. The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division